目前,医院固定资产管理中存在的一个主要问题就是固定资产的账面价值与真实价值不符,难以体现固定资产的使用状况和新旧程度。本研究将应用“减修购基金法”对医院固定资产进行评估的实证研究,探讨“减修购基金法”的适用性,并提出应用“减修购基金法”评估医院固定资产的相关政策建议。 At present, one of the main problems in the management of fixed assets in hospitals is that the book value of fixed assets does not match the true value, which makes it hard to reflect the status of the use of fixed assets and the degree of newness and the oldness. This study will apply the empirical study on the evaluation of hospital fixed assets using the “Subtracting Merger Fund Act” and discuss the applicability of the “Subtracting Merger Fund Act” and put forward the application of the “Subtracting Merger Fund Act” Hospital fixed assets related policy recommendations.